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近几年来,中央要求“全民所有制大中型企业要实行多种形式的经营责任制。”最近,党的十三大又再次强调:“目前实行的承包、租赁等多种形式的经营责任制,是实行两权分离的有益探索,应当在实践中不断改进和完善。”①承包经营责任制虽然在全民所有制企业中实行几年了,但是,对于什么是承包经营责任制?什么是承包经营责任制合同?它的性质是什么?承包经营责任制的利与弊怎样?承包经营责任制应如何深化和完善等问题,至今仍有各种不同的认识。本文拟就上述问题,从法理的角度进行一些探讨,以起抛砖引玉之作用。
In recent years, the Central Government has demanded that “large and medium-sized state-owned enterprises implement a variety of forms of management responsibility.” Recently, the 13th CPC National Congress reemphasized: “Currently, various forms of management responsibility system such as contract and lease, It is a useful exploration of the separation of the two rights and should be continuously improved and perfected in practice. ”1 Although the responsibility system of contracting management has been implemented for a few years in enterprises owned by the whole people, what is the responsibility system of contracting management? What is the responsibility of contracting management? What is the nature of the contract? What are the advantages and disadvantages of the contractual management responsibility system? How to deepen and perfect the contractual management responsibility system? There are still a variety of different understandings. This article intends to make some discussions on the above issues from the perspective of jurisprudence and serves as a valuable guide.